2025 Tax Due Dates

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September 2025

September 10 – Individuals: Report August tip income of $20 or more to employers (Form 4070).
September 15 – Employers: Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
September 15 – Employers: Deposit Social Security, Medicare, and withheld income taxes for August if the monthly deposit rule applies.
September 15 – Calendar-year partnerships: File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K-1 (Form 1065) if an automatic six-month extension was filed.
September 15 – Calendar-year S corporations: Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
September 15 – Calendar-year S corporations: File a 2024 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) if an automatic six-month extension was filed. Pay any tax, interest, and penalties due.
September 15 – Calendar-year corporations: Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
September 15 – Individuals: Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
September 30 – Calendar-year trusts and estates: File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest, and penalties due.

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October 2025

October 10 – Individuals: Report September tip income of $20 or more to employers (Form 4070).
October 15 – Employers: Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
October 15 – Employers: Deposit Social Security, Medicare, and withheld income taxes for September if the monthly deposit rule applies.
October 15 – Calendar-year C corporations: Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
October 15 – Calendar-year C corporations: File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest, and penalties due.
October 15 – Individuals: File a 2024 gift tax return (Form 709) and pay any tax, interest, and penalties due if an automatic six-month extension was filed.
October 15 – Individuals: Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.
October 15 – Individuals: File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest, and penalties due.
October 15 – Calendar-year bankruptcy estates: File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest, and penalties due.
October 31 – Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

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November 2025

November 10 – Individuals: Report October tip income of $20 or more to employers (Form 4070).
November 10 – Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were deposited on time and in full.
November 17 – Calendar-year exempt organizations: File a 2024 information return (Form 990, Form 990-EZ, or Form 990-PF) if a six-month extension was filed. Pay any tax, interest, and penalties due.
November 17 – Employers: Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
November 17 – Employers: Deposit Social Security, Medicare, and withheld income taxes for October if the monthly deposit rule applies.

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December 2025

December 10 – Individuals: Report November tip income of $20 or more to employers (Form 4070).
December 15 – Employers: Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
December 15 – Employers: Deposit Social Security, Medicare, and withheld income taxes for November if the monthly deposit rule applies.
December 15 – Calendar-year corporations: Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.

Track Your Tax Refund

When will you receive your refund? The answer depends on how you filed your return:

If you filed a paper return, you should get your refund check within six to eight weeks.
If you filed electronically and opted for direct deposit, you should receive it within a week.
With e-file, your refund should be issued between two and three weeks.

You can check on the status of your refund by clicking on the links below:

Check your Federal Refund

Click here to check your federal refund status

Check your State Refund

2025 Tax Rates

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Income Tax Rates by Filing Status

Single Taxpayers (Standard Deduction: $15,750)

10%: $0 to $11,925
12%: $11,925 to $48,475
22%: $48,475 to $103,350
24%: $103,350 to $197,300
32%: $197,300 to $250,525
35%: $250,525 to $626,350
37%: Over $626,350

Married Jointly & Surviving Spouses (Standard Deduction: $31,500)

10%: $0 to $23,850
12%: $23,850 to $96,950
22%: $96,950 to $206,700
24%: $206,700 to $394,600
32%: $394,600 to $501,050
35%: $501,050 to $751,600
37%: Over $751,600

Married Filing Separately (Standard Deduction: $15,750)

10%: $0 to $11,925
12%: $11,925 to $48,475
22%: $48,475 to $103,350
24%: $103,350 to $197,300
32%: $197,300 to $250,525
35%: $250,525 to $375,800
37%: Over $375,800

Head of Household (Standard Deduction: $23,625)

10%: $0 to $17,000
12%: $17,000 to $64,850
22%: $64,850 to $103,350
24%: $103,350 to $197,300
32%: $197,300 to $250,500
35%: $250,500 to $626,350
37%: Over $626,350

Estates & Trusts

10%: $0 to $3,150
24%: $3,150 to $11,450
35%: $11,450 to $15,650
37%: Over $15,650

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Social Security Tax Rates

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Miscellaneous 2025 Rates

Business Section 179 expensing limit: $2,500,000
Business Section 179 phaseout threshold: $4,000,000
First-year bonus depreciation rate: 100% (40% if acquired Jan. 1, 2025 – Jan. 18, 2025)
Income threshold after which the Section 199A (qualified business income) deduction for pass-through entities may begin to phase out: $197,300 (single and head of household); $394,600 (married filing jointly)
Qualified small-employer Health Reimbursement Arrangement limit: $6,350 (single coverage); $12,800 (family coverage)
Prior-year safe harbor for estimated taxes of higher-income taxpayers: 110% of 2024 tax liability
Standard mileage rate for business driving: 70 cents
Standard mileage rate for medical driving: 21 cents
Standard mileage rate for moving driving (only members of the Armed Forces on active duty who move because of a permanent change of station): 21 cents
Standard mileage rate for charitable driving: 14 cents
Child Tax Credit (per child under age 17 at the end of the tax year): $2,200
Unearned income maximum for children under 19 before kiddie tax applies: $1,350
Maximum capital gains tax rate for taxpayers with income up to $48,350 for single filers, $96,700 for married filing jointly: 0%
Maximum capital gains tax rate for taxpayers with income $48,350 to $533,400 for single filers, $96,700 to $600,050 for married filing jointly: 15%
Maximum capital gains tax rate for taxpayers with income above $533,400 for single filers, $600,050 for married filing jointly: 20%
Capital gains tax rate for unrecaptured Sec. 1250 gains: 25%
Capital gains tax rate on collectibles: 28%
Maximum contribution for Traditional/Roth IRA: $7,000 if under age 50 / $8,000 if 50 or older
Maximum employee contribution to SIMPLE IRA: $16,500 if under age 50 / $20,000 if 50 or older + $1,750 if age 60, 61, 62 or 63
Maximum contribution to SEP IRA: 25% of eligible compensation up to $70,000
Senior deduction for eligible taxpayers age 65 or older: $6,000
Income threshold after which the senior deduction begins to phase out: $75,000 ($150,000 for married filing jointly)
Maximum deduction for qualified tips income: $25,000
Income threshold after which the tips deduction begins to phase out: $150,000 ($300,000 for married filing jointly)
Maximum deduction for qualified overtime compensation: $12,500 ($25,000 for married filing jointly)
Income threshold after which the overtime deduction begins to phase out: $150,000 ($300,000 for married filing jointly)
Maximum deduction for qualified passenger vehicle loan interest: $10,000
Income threshold after which the passenger vehicle loan interest deduction begins to phase out: $100,000 ($200,000 for married filing jointly)
Maximum deduction for state and local taxes (SALT): $40,000
Income threshold after which the maximum SALT deduction is reduced: $500,000

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Education Tax Rates

American Opportunity Credit (per student): $2,500
Lifetime Learning Credit (per return): $2,000
Student Loan Interest Deduction (per return): $2,500
Coverdell Education Savings Account Contribution (per student): $2,000

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Standard Meal Rates for Family Child Care Providers

For each breakfast: $1.66
For each lunch or supper: $3.15
For each snack (up to 3 per day for each child): $0.93
For each breakfast: $2.66
For each lunch or supper: $5.10
For each snack (up to 3 per day for each child): $1.52
For each breakfast: $2.14
For each lunch or supper: $4.09
For each snack (up to 3 per day for each child): $1.22

IRS Tax Forms and Publications

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View or Print State Tax Forms here.

IRS Forms and Publications

The publications listed below are located on the IRS website and require Adobe Acrobat Reader to view. Visit the Adobe website to install the latest version of Acrobat Reader.

Click a publication below to view it online.

Publication Link	Description
Tax Glossary	A comprehensive glossary of tax terms.
Schedule K-1 (Form 1065)	Partner’s Share of Income, Deductions, Credits, etc.
Schedule K-1 (Form 1120)	Shareholder’s Share of Income, Deductions, Credits, etc.
Schedule K-1 (Form 1041)	Beneficiary’s Share of Income, Deductions, Credits, etc.
Publication 1	Your Rights As a Taxpayer
Publication 3	Armed Forces’ Tax Guide
Publication 15	Circular E, Employer’s Tax Guide
Publication 15A	Employer’s Supplemental Tax Guide
Publication 15B	Employer’s Tax Guide to Fringe Benefits
Publication 17	Your Federal Income Tax
Publication 51	Circular A, Agricultural Employer’s Tax Guide
Publication 54	Tax Guide for U.S. Citizens and Resident Aliens Abroad
Publication 80	Circular SS – Federal Tax Guide for Employers in U.S. Territories
Publication 225	Farmer’s Tax Guide
Publication 334	Tax Guide for Small Business
Publication 463	Travel, Entertainment, Gift, and Car Expenses
Publication 501	Exemptions, Standard Deduction, and Filing Information
Publication 502	Medical and Dental Expenses
Publication 503	Child and Dependent Care Expenses
Publication 504	Divorced or Separated Individuals
Publication 505	Tax Withholding and Estimated Tax
Publication 509	Tax Calendars
Publication 510	Excise Taxes (Including Fuel Tax Credits and Refunds)
Publication 514	Foreign Tax Credit for Individuals
Publication 515	Withholding of Tax on Nonresident Aliens and Foreign Corporations
Publication 516	U.S. Government Civilian Employees Stationed Abroad
Publication 517	Social Security and Other Information for Members of the Clergy & Religious Workers
Publication 519	U.S. Tax Guide for Aliens
Publication 523	Selling Your Home
Publication 524	Credit for the Elderly or the Disabled
Publication 525	Taxable and Nontaxable Income
Publication 526	Charitable Contributions
Publication 527	Residential Rental Property (Including Rental of Vacation Homes)
Publication 529	Miscellaneous Deductions
Publication 530	Tax Information for First-Time Homeowners
Publication 531	Reporting Tip Income
Publication 535	Business Expenses
Publication 536	Net Operating Losses
Publication 537	Installment Sales
Publication 538	Accounting Periods and Methods
Publication 541	Partnerships
Publication 542	Corporations
Publication 544	Sales and other Dispositions of Assets
Publication 547	Casualties, Disasters, and Thefts
Publication 550	Investment Income and Expenses (Including Capital Gains and Losses and Mutual fund Distributions)
Publication 554	Tax Guide for Seniors
Publication 555	Community Property
Publication 556	Examination of Returns, Appeal Rights, and Claims for Refund
Publication 557	Tax-Exempt Status for Your Organization
Publication 559	Survivors, Executors and Administrators
Publication 560	Retirement Plans for Small Business
Publication 570	Tax Guide for Individuals With Income from U.S. Possessions
Publication 571	Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations
Publication 575	Pension and Annuity Income
Publication 583	Starting a Business and Keeping Records
Publication 587	Business Use of Your Home (Including Use by Day-Care Providers)
Publication 590-A	Contributions to Individual Retirement Arrangements (IRAs)
Publication 590-B	Distributions from Individual Retirement Arrangements (IRAs)
Publication 595	Capital Construction Fund for Commercial Fishermen
Publication 596	Earned Income Credit (EIC)
Publication 598	Tax on Unrelated Business Income of Exempt Organizations
Publication 721	Tax Guide to U.S. Civil Service Retirement Benefits
Publication 901	U.S. Tax Treaties
Publication 907	Tax Highlights for Persons with Disabilities
Form 911	Request for Taxpayer Advocate Service Assistance
Publication 915	Social Security and Equivalent Railroad Retirement Benefits
Publication 925	Passive Activity and At-Risk Rules
Publication 926	Household Employer’s Tax Guide
Publication 936	Home Mortgage Interest Deduction
Publication 939	General Rule for Pensions and Annuities
Publication 946	How to Depreciate Property
Publication 957	Reporting Back Pay and Special Wage Payments to the Social Security Administration
Form 8839	Qualified Adoption Expenses
Publication 969	Health Savings Accounts and Other Tax-Favored Health Plans
Publication 970	Tax Benefits for Education
Publication 1212	Guide to Original Issue Discount (OID) Instruments
Publication 1345	Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Publication 1544	Reporting Cash Payments of Over $10,000
Publication 1771	Charitable Contributions – Substantiation and Disclosure Requirements
Publication 1828	Tax Guide for Churches and Religious Organizations
Publication 3079	Tax-Exempt Organizations and Gaming
Publication 3402	Taxation of Limited Liability Companies
Publication 4221-PC	Compliance Guide For 501(c)(3) Public Charities
Publication 4221-NC	Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations)
Publication 4557	Safeguarding Taxpayer Data – A Guide for Your Business

Record Retention Guide

Create a Backup Set of Records and Store Them Electronically. Keeping a backup set of records — including, for example, bank statements, tax returns, insurance policies, etc. — is easier than ever now that many financial institutions provide statements and documents electronically, and much financial information is available on the Internet.

Even if the original records are provided only on paper, they can be scanned and converted to a digital format. Once the documents are in electronic form, taxpayers can download them to a backup storage device, such as an external hard drive, or burn them onto a CD or DVD (don’t forget to label it).

You might also consider online backup, which is the only way to ensure that data is fully protected. With online backup, files are stored in another region of the country, so that if a hurricane or other natural disaster occurs, documents remain safe.

Caution: Identity theft is a serious threat in today’s world, and it is important to take every precaution to avoid it. After it is no longer necessary to retain your tax records, financial statements, or any other documents with your personal information, you should dispose of these records by shredding them and not disposing of them by merely throwing them away in the trash.

Business & Personal

Business & Personal Retention

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Business Records To Keep For One Year

Correspondence with Customers and Vendors
Duplicate Deposit Slips
Purchase Orders (other than Purchasing Department copy)
Receiving Sheets
Requisitions
Stenographer’s Notebooks
Stockroom Withdrawal Forms

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Business Records To Keep For Three Years

Employee Personnel Records (after termination)
Employment Applications
Expired Insurance Policies
General Correspondence
Internal Audit Reports
Internal Reports
Petty Cash Vouchers
Physical Inventory Tags
Savings Bond Registration Records of Employees
Time Cards For Hourly Employees

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Business Records To Keep For Six Years

Accident Reports, Claims
Accounts Payable Ledgers and Schedules
Accounts Receivable Ledgers and Schedules
Bank Statements and Reconciliations
Cancelled Checks
Cancelled Stock and Bond Certificates
Employment Tax Records
Expense Analysis and Expense Distribution Schedules
Expired Contracts, Leases
Expired Option Records
Inventories of Products, Materials, Supplies
Invoices to Customers
Notes Receivable Ledgers, Schedules
Payroll Records and Summaries, including payment to pensioners
Plant Cost Ledgers
Purchasing Department Copies of Purchase Orders
Sales Records
Subsidiary Ledgers
Time Books
Travel and Entertainment Records
Vouchers for Payments to Vendors, Employees, etc.
Voucher Register, Schedules

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Business Records To Keep Forever

Audit Reports from CPAs/Accountants
Cancelled Checks for Important Payments (especially tax payments)
Cash Books, Charts of Accounts
Contracts, Leases Currently in Effect
Corporate Documents (incorporation, charter, by-laws, etc.)
Documents substantiating fixed asset additions
Deeds
Depreciation Schedules
Financial Statements (Year-End)
General and Private Ledgers, Year-End Trial Balances
Insurance Records, Current Accident Reports, Claims, Policies
Investment Trade Confirmations
IRS Revenue Agents’ Reports
Journals
Legal Records, Correspondence and Other Important Matters
Minute Books of Directors and Stockholders
Mortgages, Bills of Sale
Property Appraisals by Outside Appraisers
Property Records
Retirement and Pension Records
Tax Returns and Worksheets
Trademark and Patent Registrations

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Personal Records To Keep For One Year

Bank Statements
Paycheck Stubs (reconcile with W-2)
Canceled checks
Monthly and quarterly mutual fund and retirement contribution statements (reconcile with year-end statement)

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Personal Records To Keep For Three Years

Credit Card Statements
Medical Bills (in case of insurance disputes)
Utility Records
Expired Insurance Policies

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Personal Records To Keep For Six Years

Supporting Documents For Tax Returns
Accident Reports and Claims
Medical Bills (if tax-related)
Property Records / Improvement Receipts
Sales Receipts
Wage Garnishments
Other Tax-Related Bills

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Personal Records To Keep Forever

CPA Audit Reports
Legal Records
Important Correspondence
Income Tax Returns
Income Tax Payment Checks
Investment Trade Confirmations
Retirement and Pension Records

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Special Circumstances

Car Records (keep until the car is sold)
Credit Card Receipts (keep with your credit card statement)
Insurance Policies (keep for the life of the policy)
Mortgages / Deeds / Leases (keep 6 years beyond the agreement)
Pay Stubs (keep until reconciled with your W-2)
Property Records / improvement receipts (keep until property sold)
Sales Receipts (keep for life of the warranty)
Stock and Bond Records (keep for 6 years beyond selling)
Warranties and Instructions (keep for the life of the product)
Other Bills (keep until payment is verified on the next bill)
Depreciation Schedules and Other Capital Asset Records (keep for 3 years after the tax life of the asset)

Access all State Tax Forms here

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Resources for Small Business

A blueprint for
seamless tax filing

Explore

Organize

Implement & Review

Client Forms

Calculators

Tax Center

2025 Tax Due Dates

Track Your Tax Refund

Check your Federal Refund

Check your State Refund

2025 Tax Rates

Single Taxpayers (Standard Deduction: $15,750)

Married Jointly & Surviving Spouses (Standard Deduction: $31,500)

Married Filing Separately (Standard Deduction: $15,750)

Head of Household (Standard Deduction: $23,625)

Estates & Trusts

Record Retention Guide

Business & Personal Retention

Access all State Tax Forms here

Ensuring Business
Tax Success

Our service excellence includes personalized audits
and proactive tax planning

Record Management

QBI Deduction

Tax Optimization

Compliance Assurance

Customer Feedback on Our Tax Solutions

Common Tax Questions

How does a tax checklist benefit my small business?

How do I initiate my tax compliance process?

Which tax areas need special attention for my business?

How frequently should tax records be updated?

Resources for Small Business

A blueprint for seamless tax filing

Explore

Organize

Implement & Review

Client Forms

Calculators

Tax Center

2025 Tax Due Dates

Track Your Tax Refund

Check your Federal Refund

Check your State Refund

2025 Tax Rates

Single Taxpayers (Standard Deduction: $15,750)

Married Jointly & Surviving Spouses (Standard Deduction: $31,500)

Married Filing Separately (Standard Deduction: $15,750)

Head of Household (Standard Deduction: $23,625)

Estates & Trusts

Record Retention Guide

Business & Personal Retention

Access all State Tax Forms here

Ensuring Business Tax Success

Our service excellence includes personalized auditsand proactive tax planning

Record Management

QBI Deduction

Tax Optimization

Compliance Assurance

Customer Feedback on Our Tax Solutions

Common Tax Questions

How does a tax checklist benefit my small business?

How do I initiate my tax compliance process?

Which tax areas need special attention for my business?

How frequently should tax records be updated?

A blueprint for
seamless tax filing

Ensuring Business
Tax Success

Our service excellence includes personalized audits
and proactive tax planning